Madras High Court
WP/42236/2026 of RR CONSTRUCTIONS Vs The Deputy commercial tax officer on 27 October 2026
WP No. 42236 of 2026
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 42236 of 2026
CNR:{HCMA012172872026}
AND
WMP NO. 47435 OF 2026,WMP NO. 47436 OF 2026
Rr Constructions
Rep by its partner
Mr.Raja mohan
No.6, West Vadakuthu,
Mel Vadakuthu,
Cuddalore - 607308
..Petitioner(s)
Vs
The Deputy commercial tax officer,
Panruti Rural Old kumbakonam road,
C.T. Building 1st floor,
Near Taluk office,
Panruti-607106
..Respondent(s)
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorarified mandamus to call for the records in reference in ref no. ZD331124119680T dated 15/11/2024 for the financial year 2018-19, quash the same and direct the Respondent to adjudicate the issue in accordance with law and thus render justice.
For Petitioner(s):
Mr.R Swarnavel
For Respondent(s):
Mr.I.Dinesh, Additional Government Pleader (Taxes)
WP No. 42236 of 2026
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Order
This Writ Petition has been filed challenging the impugned rectification order dated 15.11.2024 passed for the Financial Year 2018–19.
2. The learned counsel appearing for the petitioner submitted that the respondent initiated proceedings under Section 73 of the Goods and Services Tax Act alleging certain discrepancies and passed the initial assessment order on 13.07.2023. Subsequently, after a lapse of more than a year, the respondent, suo motu, rectified certain errors and passed a fresh order dated 15.11.2024 without issuing any notice to the petitioner. Aggrieved by the said order, the petitioner has preferred this Writ Petition.
3. The learned Additional Government Pleader (Taxes) appearing for the respondent fairly submitted that no notice or opportunity of being heard was granted to the petitioner before passing the suo motu impugned rectification order.
4. Heard both sides and also perused the materials available on record.
5. Such being the case, it is well-settled that before any order is passed adverse to the interest of an assessee, the respondent is mandated to provide an
WP No. 42236 of 2026
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opportunity to file a reply as well as an opportunity of a personal hearing. In the present case, this mandatory requirement was not followed. Consequently, the rectification of the original assessment order by virtue of the impugned order dated 15.11.2024 is invalid and unsustainable in law.
6. Therefore, the impugned rectification order dated 15.11.2024 is set aside. If the respondent still intends to rectify the original assessment order dated 13.07.2023, it is open to the respondent to issue a fresh notice for rectification. Upon the petitioner filing a reply and after affording an opportunity of a personal hearing, the matter shall be decided afresh on its own merits and in accordance with law.
7. With the above directions, this Writ Petition is disposed of. No costs. Consequently WMP.No.47435/2026 is ordered and WMP.No.47436/2026 is closed. 27-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No SK To The Deputy commercial tax officer, Panruti Rural Old kumbakonam road, C.T. Building 1st floor, Near Taluk office, Panruti-607106
WP No. 42236 of 2026
KRISHNAN RAMASAMY J. SK WP No. 42236 of 2026 AND WMP NO. 47435 OF 2026,WMP NO. 47436 OF 2026 27-10-2026
Page 3 of 3
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